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DDA TYRES AND SERVICES vs. DEPUTY COMMISSIONER OF GST
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

P.vasudevan

Res. Counsel

V.prasanth Kiran

Petitioner / Applicant	DDA TYRES AND SERVICES
Respondent	DEPUTY COMMISSIONER OF GST
Court	Madras High Court
State	Tamilnadu
Date	Aug 23, 2023
Order No.	W.P.Nos. 3873, 3879 & 7920 of 2023 And W.M.P.Nos. 3945, 3951, 8176 & 8177 of 2023
Citation	2023(8) TAXREPLY 7897
Original Order
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ORDER
COMMON ORDER By this common order all the writ petitions are being disposed of. 2. In W.P.Nos.3873 & 3879 of 2023, the petitioner has challenged the Impugned Order passed by the Appellate Deputy Commissioner (ST) (GST) dated 28.11.2022 declining to condone the delay of 132 days in filing the appeal against the Assessment Order dated 08.12.2021 for the respective assessment years. 3. These Assessment Orders were passed by the second respondent at the time when the country was in partial lock down on account of second wave of Covid-19 pandemic. Taking note of the situation prevailing, the Hon'ble Supreme Court by its order dated 21.03.2021 had earlier extended the period of limitation for filing the appeal. A further extension was thereafter given by the Hon'ble Supreme Court in its order dated 10.01.2022 in Cognizance for extension of limitation IN RE, 2022 3 (SCC) 317. 4. In paragraph 5 of the said decision, the Hon'ble Supreme Court gave the fol....